The Chief Engineer vs. M/S. Apoorva Construction Co.
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These three review petitions (RP Nos. 485, 174, and 488 of 2024) were filed by various government entities, including the Karnataka State Police Housing and Infrastructure Development Corporation Limited and the Chief Engineer, Transmission Zone, Karnataka Power Transmission Corporation Limited. They sought to review orders passed on February 19, 2024, in connected writ petitions (W.P. Nos. 25439/2023 and 28/2024). The original writ petitions concerned the refund of GST. The review petitioners argued that they were not issued notice in the original writ petitions and that the issues were already covered by previous judgments of coordinate benches of the High Court. The original writ petitions were disposed of by following these prior judgments.
Held
The High Court allowed the review petitions. The Court found merit in the review petitioners' contention that they were not issued notice in the original writ petitions. The Court also acknowledged that the original writ petitions were disposed of by following prior judgments of coordinate benches on the issue of GST refunds, stating that the law on the matter had been declared. However, the Court found it 'un-understandable' how the issue could be 'fragmentally differentiated' by each respondent. To provide an opportunity to the review petitioners to present their submissions, the Court decided to recall the impugned orders dated February 19, 2024. The original writ petitions (W.P. Nos. 25439/2023 and 28/2024) were directed to be listed for further proceedings on September 2, 2025, with a clear directive that no further adjournment would be granted. The Court also issued directions for the respondent's counsel to place necessary contracts on record and for the writ petitioners' counsel to serve complete sets of writ petition papers upon the review petitioners.
Key Issues
1. Whether the review petitioners were entitled to a review of the orders dated February 19, 2024, passed in W.P. Nos. 25439/2023 and 28/2024, on the grounds of lack of notice and the existence of binding precedents? Petitioner's Arguments: The review petitioners contended that they were not provided with notice in the original writ proceedings, which led to the orders being passed without their submissions being heard. They also argued that the issues concerning GST refunds were squarely covered by earlier judgments of coordinate benches of the High Court, specifically in W.P. No. 9721/2019 (disposed of on April 11, 2023) and W.P. No. 104908/2023 (disposed of on August 29, 2023). They asserted that despite these precedents, the original orders were passed, necessitating a review. Revenue/State's Arguments: The judgment does not explicitly record arguments from the revenue or state in opposition to the review petitions. However, the court notes that the Additional Government Advocate was heard.
Sections Cited
Section 114, Order 47 Rule 1
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Heard together (4 matters)
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Cause title — parties, addresses and appearances
ORAL ORDER
Respondent No.6 in W.P.No.25439/2023, respondent Nos.3 and 5 in W.P.No.28/2024 are before this Court seeking review of the orders passed in the aforesaid writ petitions, which came to be disposed on 19.02.2024. 2. Heard Sri Dakshina Murthy R., learned counsel for petitioner in R.P.Nos.485/2024 and 488/2024, Sri Vikram Unni HC-KAR NC: 2025:KHC:32751 Rajagopal, learned counsel for petitioner in R.P.No.174/2024 and respondent No.5 in R.P.No.488/2024, Ms. Monisha Sen, learned counsel for Sri Naveen G.S., learned counsel for respondent No.1 in all petitions, Sri M. Rajakumar, learned AGA for respondent No.2 in R.P.Nos.485/2024 and 488/2024, Sri Shishira Amarnath, learned counsel for respondent Nos.3 and 5 in R.P.No.485/2024, respondent No.3 in R.P.Nos.174/2024 and 488/2024, Sri B.L.Sanjeev, learned counsel for respondent No.10 in R.P.No.485/2024, Sri Lakshmeesh Rao, learned counsel for respondent Nos.6 and 8 in R.P.Nos.174/2024 and 488/2024. 3. These review petitioners are seeking to review the orders passed in the aforesaid writ petitions on a solitary ground that no notice is issued to them and that the issue in the lis stood covered by the judgments rendered by the co- ordinate benches of this Court in W.P.No.9721/2019 and connected matters, disposed on 11.04.2023 and W.P.No.104908/2023, disposed on 29.08.2023. 4. Learned counsel for the review petitioners would submit that they have some submissions to make, HC-KAR NC: 2025:KHC:32751 notwithstanding the issue standing answered by the judgments rendered by the co-ordinate benches of this Court in the aforesaid writ petitions.
This Court on the say of the petitioners and the learned Additional Government Advocate, on the date of disposal of the writ petitions i.e., 19.02.2024, had followed the judgments rendered by the coordinate benches of this Court and closed the proceedings, which was concerning the refund of GST. The law is declared. It is un-understandable, that how it can be fragmentally differentiated by each of the respondents. Nonetheless, to afford an opportunity to the review petitioners, the review petitions are allowed.
The orders impugned, all dated 19.02.2024, passed in the aforesaid writ petitions, stand recalled. Office to list W.P.Nos.25439/2023 and 28/2024 on 02.09.2025. It is made clear that no further adjournment on the said date would be granted. HC-KAR NC: 2025:KHC:32751 Miss. Monisha Sen, learned counsel for respondent in the respective petitions is directed to place on record the contracts that are necessary for the perusal of this Court at the time of disposal of the writ petitions. Learned counsel for writ petitioners are directed to serve complete sets of writ petitions papers upon the review petitioners, forthwith. Ordered accordingly. (M.NAGAPRASANNA) JUDGE
NVJ List No.: 2 Sl No.: 5 CT:SS
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.